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BHARGAV D. KARIA, NIRAL R. MEHTA
Adani Gas Limited – Appellant
Versus
Principal Commissioner Of Income Tax 1, Ahmedabad – Respondent
ORDER :
NIRAL R. MEHTA, J.
1. The petitions involve similar facts and identical issues, therefore, they were heard together to be treated for disposal by this common judgment and order.
2. In the facts and circumstances of the case, having regard to the issues involved and with consent and request of learned advocates for the parties, both these Special Civil Applications were taken up for final consideration today, by treating Special Civil Application No.14025 of 2020 as lead matter.
3. Rule returnable in both the Special Civil Applications forthwith. Learned advocate Ms.Maithili Mehta waives service of notice of Rule on behalf of the Revenue.
4. By way of this petition under Article 226 of the Constitution of India, the petitioner has challenged the order dated 4.3.2020 passed by the Principal Commissioner of Income-Tax, Ahmedabad under Section 260 of the Income-Tax Act, 1961 (for short ‘the Act’), by which the application filed by the petitioner under Section 264 of the Act came to be rejected, holding it as not maintainable.
5. Brief facts of the case are as under :
5.1 The Petitioner filed its return of income for AY 2007-08 on 30.10.2007, declaring total income at Nil pursuant to t
The court established that the powers under Section 264 of the Income Tax Act are broad enough to allow revisions against intimation under Section 143(1), emphasizing the importance of substantial ju....
The main legal point established in the judgment is that the Commissioner should consider the sufficient cause for the delay in preferring the application under Section 264 of the Income Tax Act, esp....
The court ruled that the Commissioner must consider the merits of a revision application under Section 264 of the Income Tax Act, emphasizing the need for a fair hearing and the inclusion of all rele....
The court emphasized the Commissioner's obligation to consider the merits of a revision application under Section 264 of the Income Tax Act, especially in cases of technical errors affecting tax clai....
The main legal point established in the judgment is the need for a liberal approach in condoning delays under Section 264 of the Income Tax Act 1961 to advance substantial justice and the wide powers....
An intimation under Section 143(1) of the Income Tax Act is revisable under Section 264, and the Principal Commissioner must exercise revisional powers when the time for appeal has expired.
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